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NEW QUESTION: 1
Smith, an individual calendar-year taxpayer, purchased 100 shares of Core Co. common stock for
$ 15,000 on December 15, 1992, and an additional 100 shares for $13,000 on December 30, 1992. On
January 3, 1993, Smith sold the shares purchased on December 15, 1992, for $13,000. What amount of
loss from the sale of Core's stock is deductible on Smith's 1992 and 1993 income tax returns?

A. Option B
B. Option D
C. Option A
D. Option C
Answer: C
Explanation:
Explanation
Choice "a" is correct. In 1992, no sale of stock occurred so there would be no loss. In 1993, there is a
$ 2,000 loss realized ($15,000 basis less $13,000 received), but it is not deductible because it is a wash
sale. A wash sale occurs when a taxpayer sells stock at a loss and invests in substantially identical stock
within 30 days before or after the sale. In this case, Smith reinvested in an additional 100 shares four days
prior to selling 100 shares of the same stock at a loss. The $2,000 disallowed loss would, however,
increase the basis of the new shares by $2,000.
Choice "b" is incorrect. The $2,000 loss realized in 1993 is disallowed under the wash sale rules.
Choice "c" is incorrect. In 1992, there is no loss since no shares were sold. In 1993, the $2,000 loss is
disallowed under the wash sale rules.
Choice "d" is incorrect. In 1992, there is no possible loss since no shares were sold.

NEW QUESTION: 2
Wie erstellen Sie Sperrobjekte und Sperrmodule für die Verwendung in ABAP-Programmen, die auf die Datenbank zugreifen?
Bitte wählen Sie die richtige Antwort.
A. Verwenden Sie den Function Builder, um die Sperrmodule und die Sperrobjekte zu erstellen
B. Verwenden Sie das ABAP Dictionary, um die Sperrobjekte anzulegen. Die Sperrmodule werden automatisch erstellt
C. Verwenden Sie den Function Builder, um die Sperrmodule zu erstellen. Die Sperrobjekte werden in der Programmlogik angelegt
D. Verwenden Sie das ABAP Dictionary, um die Sperrobjekte anzulegen. Verwenden Sie den Function Builder, um die Sperrmodule zu erstellen
Answer: B

NEW QUESTION: 3
When a SOAP envelope is optimized on the wire, the following can be said about the optimized infoset :
(Choose one)
A. optimized infoset doesn't have any specific elements for MIME attachment.
B. optimzed infoset's element contain cid:Content-ID as the text and Content-ID refers to the associated attachment
C. optimized infoset contains mtom:Import with location attribute pointing to attachment data
D. optimized infoset contains xop:Include elements with href attribute pointing to attachment data
Answer: D